BUDGET CONTROL AND ANALYSIS OF BUDGET DEVIATIONS ON ENTERPRISE
Journal Title: Сталий розвиток економіки - Year 2016, Vol 32, Issue 3
Abstract
Purpose of the article is to examine the scientific papers, review of information on budget control and analysis of budget variances and use of experience of domestic enterprises to complement the methodological approaches to budgeting management in industrial plants. Methodology of research. The methodological basis of the study was a dialectical method that allowed to explore the place and function of budget monitoring and analysis of budget deviations in system management. Graphical method used to construct the scheme of control within the scheme of budgeting and budget control. Through analysis and synthesis methods developed conclusions on the need and feasibility of practical application of research results. Findings. We consider the expediency of budgetary control at the plant in an unstable economic situation. Deals with the system of budgetary control and the exercise by accounting documents. Outlined types of deviations and procedures of analysis with a flexible budget. Originality of the results of the study is to substantiate the necessity of budgetary control at different levels of analysis and detection conditions necessary to create an effective system of control in the company. Practical value lies in the fact that the proposed scientific and methodological provisions for budget control and analysis of budget deviations adapted to modern requirements of the legislation and of the functioning of enterprises. Results of the study can be used in the enterprise budgeting and teaching lectures of budget management.
Authors and Affiliations
Iryna Andriushchenko, Aliona Parapanova
Keywords
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